About Chapter 91
Chapter 91 of the Harmonized System of Nomenclature (HSN) is titled “Clocks and watches and parts thereof”. It is part of Section XVIII, Optical, Medical & Precision Instruments, together with Chapter 90 (optical, photographic, cinematographic, measuring, checking) and Chapter 92 (musical instruments; parts and accessories of such articles).
The chapter is divided into 14 headings, from 9101 (wrist-watches, pocket-watches and other watches) to 9114 (other clock or watch parts). The headings with the most codes that people search for are wrist-watches, pocket-watches and other watches (9101), wrist-watches, pocket-watches and other watches (9102), watch movements, complete and assembled (9108) and watch straps, watch bands and watch bracelets, and parts thereof (9113).
Note 1 sends clock and watch glasses and weights to the chapter of their material and bearing balls to heading 7326 or 8482, but classifies clock and watch springs as clock or watch parts in heading 9114.
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 5 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 91: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 91, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).